https://www.taxtmi.com/article/detailed?id=8266 Whether prepared food supplied to employees of a Special Economic Zone unit qualifies as zero rated supply depends on recipient identity: employees or employee cooperatives are not SEZ developers or SEZ units, so such supplies do not meet the statutory zero rated category and must be classified under the ordinary GST scheme; the activity of cooking off premises and delivering to employees is treated as outdoor catering rather than restaurant service. en-us Sat, 01 Dec 2018 19:33:18 +0530 Sat, 01 Dec 2018 19:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8266 Whether prepared food supplied to employees of a Special Economic Zone unit qualifies as zero rated supply depends on recipient identity: employees or employee cooperatives are not SEZ developers or SEZ units, so such supplies do not meet the statutory zero rated category and must be classified under the ordinary GST scheme; the activity of cooking off premises and delivering to employees is treated as outdoor catering rather than restaurant service. Articles Goods and Services Tax - GST Sat, 01 Dec 2018 19:33:18 +0530 https://www.taxtmi.com/article/detailed?id=8266